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25-003557 Attachments to Answer.pdf

Sharmeen Sultana, Petitioner V Michigan Department Of Treasury, Respondent · 25-003557-TT

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Page 1

P.O. BOX 30440 • LANSING, MICHIGAN 48909 

www.michigan.gov/pre • 517-335-7487

5647 (Rev. 04-19) 

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

RACHAEL EUBANKS 

STATE TREASURER 

November 26, 2025 

Chief Clerk 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Re: 

Sharmeen Sultana v Michigan Department of Treasury 

MTT Docket No 25-003557 

Dear Chief Clerk: 

Enclosed please find Respondent Michigan Department of Treasury’s Principal Residence 

Exemption Appeal Answer Form, along with a Proof of Service for the above-mentioned 

file. 

If you have any questions or concerns, please do not hesitate to contact me at (517) 

241-2904. 

Sincerely, 

Quale Williams 

Departmental Representative 

Enclosures 

cc: Sharmeen Sultana

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

 

 

SHARMEEN SULTANA, 

 

Petitioner, 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 25-003557 

 

MICHIGAN DEPARTMENT OF TREASURY, 

 

Respondent. 

______________________________________/ 

 

 

PROOF OF SERVICE 

 

Quale Williams, says that on November 26, 2025 she served a copy of the Respondent’s 

Principal Residence Exemption Appeal Answer Form with attachments, and this Proof of 

Service relative to the above-captioned matter by depositing the same in a receptacle of 

the United States Post office in the City of Lansing, Michigan, enclosed in an envelope 

bearing postage fully prepaid, plainly addressed as follows: 

 

 

Sharmeen Sultana 

2682 Whalen St 

Hamtramck, MI 48212 

 

 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

 

 

 

 

 

 

 

____________________________ 

Quale Williams 

Departmental Representative

Page 3

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

 

MOAHR DOCKET NO. _________________ 

 

 

Section 1: Respondent’s Contact Information 

Unit of Government 

 

 

 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name 

 

M.I. 

Last Name 

 

 

Firm Name (if any) 

 

 

Address (No., Street, P.O. Box or Rural Route) 

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

 

 

 

Section 3: Subject Property Information 

Parcel Identification Number(s): 

 

 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). 

 

 Yes 

 No 

 Not Applicable 

 

Classification of Property: 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

25-003557

 PRE Unit

 Quale 

Williams

 430 West Allegan

 Lansing

 MI

 48922

517-241-2904

williamsq2@michigan.gov

41007150037000





Page 4

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

Section 4: Explain Your Answer to this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

 

 

Check what action prompted this appeal: 

 

 Notice of Denial of Principal Residence Exemption was issued 

 Denial by Board of Review 

 Denial by Dept. of Treasury 

 Other 

If you checked “other” above explain: 

 

 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

 March 

 July 

 December 

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: 

 

 

 

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

 /s/ 

 

 

 

 

Stipulation sent to Petitioner, no response.

2022,2023,2024



09/29/2025

Quale Williams

Page 5

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL 

 

Follow these instructions for filing a small claims answer. For any questions that are not 

answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib 

or contact the Tribunal at 517-335-9760. 

 

Mail the completed form to: Michigan Tax Tribunal, P.O. Box 30232, Lansing, MI 48909. 

 

Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, 

Respondent is the unit of government filing the answer to the petition (i.e. city or 

township). 

 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact 

Information: Respondent must be represented by an attorney or authorized 

representative (i.e., assessor) to file an answer to the petition. 

 

IMPORTANT: If the contact information for Respondent or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

 

Section 3: Subject Property Information: 

 Parcel Identification Number(s): Each parcel number being appealed must be 

listed. 

 Are they contiguous or adjoining: If multiple parcels are being appealed, 

indicate whether the parcels are contiguous or adjoining. If not all parcels are 

contiguous or adjoining, list the parcels that are adjoining. 

 Classification of Property: Check the classification of the property being 

appealed. 

 

Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent’s 

answer to the property tax appeal and any necessary explanation (i.e., “set forth the 

facts upon which you rely in defense of this matter”). 

 

Section 5: Jurisdictional Issues: 

 List the tax year(s) denied: List the year(s) denied by the denial document. 

 Check what action prompted this appeal: Indicate what document or action 

occurred to cause Petitioner to appeal. Check only one. 

 If you check “other:” Describe the action which prompted this appeal. Use a 

separate sheet of paper, if necessary.

Page 6

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 If Petitioner is appealing from a Board of Review denial: Indicate which 

Board of Review took action and indicate the date the Board’s denial notice was 

mailed to Petitioner. 

 List the date the Principal Residence Exemption or Qualified Agricultural 

Exemption was denied: Provide the date listed on the denial. 

 

Signature: A signature by Respondent’s attorney or authorized representative is 

required. 

 

REMINDERS: 

 

Pursuant to TTR 279, Respondent shall provide the Tribunal a copy of the 

exemption denial notice or other order being appealed. Failure to submit the answer 

form to the Tribunal may result in the conducting of a default hearing. 

 

You must submit the original, signed completed answer form to the Tribunal. You 

should also keep a copy for yourself. 

 

It is your responsibility to provide the Petitioner, or Petitioner’s attorney or authorized 

representative, with a copy of any attachments submitted with the Answer form. The 

Tribunal will not forward a copy of any attachments to the Petitioner. TTR 287 states 

that failure to provide the copies to the respondent at least 21 days in advance of 

the hearing may result in the exclusion of the attachments. 

 

The Tribunal will send a notice of hearing to the parties no less than 45 days in advance 

of the hearing. To check the status of your appeal, visit our website at 

www.michigan.gov/taxtrib and click on the “Docket Search” option.

Page 7

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(PRINCIPAL RESIDENCE EXEMPTION) 

1. The subject property is in ____________________________________ County.

2. Owner’s name and subject property address:_______________________________

_______________________________ 

_______________________________ 

_______________________________ 

3. The revised PRE percentage is as shown below:

Parcel Number 

Tax Year

Revised PRE Percentage

4. List any special terms or conditions being proposed by the parties that would affect

the execution of a Consent Judgment including, but not limited to, the joint payment

of the refund, the waiver of interest, etc. (attach additional page if necessary):

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

___________________________________________________________________

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal. The parties may agree, however, to withdraw the appeal of specific parcels 

and/or tax year(s). 

Sharmeen Sultana

Michigan Department of Treasury 

25-003557

Wayne 

Sharmeen Sultana

2682 Whalen

Hamtramck, MI 48212

41007150037000

41007150037000

41007150037000

2022

2023

2024

100

100

100

None

Page 8

MTT Docket No. ___________ 

Page 2 of 2 

IF APPLICABLE, complete the following section. Otherwise, LEAVE BLANK. 

5. The parties agree to the withdrawal of parcel number:

__________________________________________.

(If more than one parcel is being withdrawn, attach a separate page addressing

all other parcels being withdrawn.)

6. The parties agree to the withdrawal of tax year(s) ____________________.

Signature of Petitioner’s Authorized Representative or, if none, Petitioner: 

__________________________________________________________________ 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

Signature of Respondent’s authorized representative: 

__________________________________________________________________ 

Printed Name:_______________________________________________________ 

Date: ______________________________________________________________ 

25-003557

Quale Williams 

November 10, 2025

Page 9

BUREAU OF TAX POLICY 

P.O. BOX 30828

LANSING, MICHIGAN 48909

(517) 335-7477

(517) 763-0430 fax

Treas-PREHearings@michigan.gov

GRETCHEN WHITMER

GOVERNOR

STATE OF MICHIGAN

DEPARTMENT OF TREASURY

LANSING

RACHAEL EUBANKS

STATE TREASURER

September 29, 2025

Sharmeen Sultana

2682 Whalen St

Hamtramck, MI 48212

RE:

Sharmeen Sultana

Docket 2025-2375

PRE Unit File Number 2025-AP-0391

Denial of Michigan Principal Residence Exemption

Denial Notice Date

Tax Year

% Allowed

Parcel No.

04/25/2025

2022

0.00 %

41007150037000

04/25/2025

2023

0.00 %

41007150037000

04/25/2025

2024

0.00 %

41007150037000

DENIAL OF REQUEST FOR INFORMAL CONFERENCE

We have received your correspondence postmarked 09/15/2025 in which you requested an 

informal conference. Your request for an informal conference is denied as untimely. A request 

for an informal conference must be made to the Michigan Department of Treasury within 35 

days after

notice on the above parcel.

Property Tax Act. If you disagree with all or a part of this decision, you may file your petition 

with the small claims division of the Michigan Tax Tribunal, P.O. Box 30232, Lansing, 

Michigan 48909 (telephone number: 517-335-9760) within 35 days of this decision in 

accordance with MCL 211.7cc(13).

If you have any questions about your future eligibility for the principal residence exemption, you 

should contact your local assessor.

Sincerely,

Lance R. Wilkinson

Chief Deputy Treasurer

cc:

Quale Williams, PRE Unit

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